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    <title>2019 (3) TMI 1839 - CESTAT MUMBAI</title>
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    <description>The appeal challenging the grant of relief of special additional duties under Section 3(5) of the Customs Tariff Act, 1975 for clearances of medicinal products from a special economic zone to a domestic tariff area was dismissed. The Tribunal held that the goods were taxable under the revenue laws of the State, despite the deferral of value added tax liability until the actual sale transaction. The appeal was deemed misdirected as the goods were not exempt from value added tax, leading to the conclusion that the appeal had no merit.</description>
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      <description>The appeal challenging the grant of relief of special additional duties under Section 3(5) of the Customs Tariff Act, 1975 for clearances of medicinal products from a special economic zone to a domestic tariff area was dismissed. The Tribunal held that the goods were taxable under the revenue laws of the State, despite the deferral of value added tax liability until the actual sale transaction. The appeal was deemed misdirected as the goods were not exempt from value added tax, leading to the conclusion that the appeal had no merit.</description>
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